I-3 - Taxation Act

Section 1159.1.0.2 Disposition versions

2015-10-21

1159.1.0.2. A particular person is deemed to pay to an individual who is referred to in paragraph a of the definition of “base wages” in section 1159.1, and who is the particular person’s employee, any particular amount that is described in that paragraph a and is paid, allocated, granted or awarded to the individual because of, or in the course of, the individual’s office or employment by a person who is not dealing at arm’s length with the particular person, unless the particular amount would not be required to be included in computing the individual’s income under Chapters I and II of Book III of Part I if it were paid, allocated, granted or awarded, as the case may be, to the individual by the particular person.

2015, c. 21, s. 529.